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dc.contributor.authorFarshadfar, Shadi
dc.contributor.authorMonem, Reza
dc.date.accessioned2019-02-19T23:36:24Z
dc.date.available2019-02-19T23:36:24Z
dc.date.issued2017
dc.identifier.issn0810-5391
dc.identifier.doi10.1111/acfi.12260
dc.identifier.urihttp://hdl.handle.net/10072/382663
dc.description.abstractFocusing only on operating accruals in accrual‐based studies results in a loss of information and noisy measures of both accrual and cash flow components of earnings. Thus, we examine the relative importance of working capital accruals, non‐current operating accruals, and financing accruals with regard to future cash flows from operations (CFO). Using Australian data, we provide evidence that both working capital and non‐current operating accruals are important for explaining future CFO but that the contribution of financing accruals is not significant. Moreover, the asset component of accruals plays a more important role in explaining future CFO than the liability component.
dc.description.peerreviewedYes
dc.languageEnglish
dc.publisherWiley-Blackwell Publishing Asia
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto34
dc.relation.ispartofjournalAccounting and Finance
dc.subject.fieldofresearchApplied Economics not elsewhere classified
dc.subject.fieldofresearchFinancial Accounting
dc.subject.fieldofresearchApplied Economics
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchcode140299
dc.subject.fieldofresearchcode150103
dc.subject.fieldofresearchcode1402
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.titleFurther evidence of the relationship between accruals and future cash flows
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.description.notepublicThis publication has been entered into Griffith Research Online as an Advanced Online Version.
gro.hasfulltextNo Full Text
gro.griffith.authorMonem, Reza


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